Statutes, codes, and regulations
Nevada Revised Statutes
Title 32 - REVENUE AND TAXATIONChapter 360B - SALES AND USE TAX ADMINISTRATIONSTREAMLINED SALES AND USE TAX AGREEMENT
IMPLEMENTATION OF AGREEMENT
Section 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system

Nev. Rev. Stat. § 360B.220

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Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
1. A person that provides a certified automated system is:
(a) Responsible for the proper functioning of that system; and
(b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.
2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.
3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

NRS 360B.220

Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777
Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777